This presentation highlights the general application of the general value shifting rules in the context of:
- direct value shifting
- indirect value shifting
- consequences of triggering the provisions
- exemptions.

Author profile

Marcus
Leonard
CTA

Marcus is a Tax Principal at PKF with over 10 years experience advising listed corporate groups, governments departments, not for profit organisations and private family enterprises on a range of domestic and international taxation issues. Marcus has advised corporate groups on structuring property transactions, infrastructure projects and the taxation issues from the implementation of the International Financial Reporting Standards.
- Current at
10 April 2006

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